• Journal of the Korea Society of Computer and Information
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• v.10 no.3 s.35
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• pp.297-306
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• 2005

Compendium of arithmetic, geometry, and proportions and proportionality' that was published in Venice in 1494 has been recognized as the first bookkeeping data in the world. Major characteristics of Pacioli's bookkeeping rules were reviewed in this study as follows: All the necessary particulars for double entry bookkeeping were provided in Pacioli's bookkeeping rules;. List of property was described at the time of start of business; Three major books were used; Details of daily transactions were considered to be important; Strike through was lined at each description in journal books, details of daily transactions, and list of property after entry of ledger; Amount columns were provided and Arabic numerals were used; Annual settlement custom was being initiated; Profit and loss account was prepared at year-end; Trial balance sheet was inevitably described; Books were verified prior to closing accounts; Control account was not established; Financial statements were not prepared and business analysis was made, too; Finished goods inventory was not adjusted; Mark was assigned to books; Inter-office account was prepared; Branch accounts and branch ledgers were prepared; There was entries of trust; Current arrangement was described; The principle 'Cost or market price, whichever is lower basis' was promoted: Petty cash system is explained Checks and bills of exchange are used in bank account. As mentioned, characteristics of Pacioli's bookkeeping rules were reviewed; the signs of necessity for preparation of profit and loss statement and balance sheet is found as well as preparation of trial balance sheet and the rules may be considered as a very excellent one in terms of the bookkeeping on initiating stage of double entry bookkeeping.

• (The)Study of the Eastern Classic
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• no.59
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• pp.297-324
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• 2015

This article discusses Dasan Cheong Yagyong(1762-1836)'s perspectives on The Book of historical documents("書經"). Dasan Cheong Yagyong considered The Shoo King as The Book of historical documents presented Ideas of Confucian Politics in ancient China. Many Scholar and Kings dispersed and re-edition The Shoo King as historical documents. Dasan Cheong Yagyong analyzed, de-constructed, and reinterpretations documents of dominant The Shoo King. Dasan Cheong Yagyong tried to recover the original documents The Shoo King. Dasan Cheong Yagyong collected dispersed material of The Shoo King, and complied the original documents. Dasan Cheong Yagyong wrote four book of The Shoo King. Dasan want to reconstruct the new theory by these reinterpretations of The Book of historical documents presented Ideas of Confucian Politics in ancient China, and to open new era.

• The Korean Journal of Food And Nutrition
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• v.15 no.2
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• pp.112-118
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• 2002

Sporulation in the fission yeast Schizosaccharomyces pombe has been regarded as an important model of cellular development and differentiation. S. pombe cells proliferate by mitosis and binary fission on growth medium. Deprivation of nutrients especially nitrogen sources, causes the cessation of mitosis and initiates sexual reproduction by matting between two sexually compatible cell types. Meiosis is then followed in a diploid cell in the absence of nitrogen source. DNA fragment complemented with the mutations of sporulation gene was isolated from the S. pombe gene library constructed in the vector, pDB 248' and designated as pDB(spo5)1. We futher analyzed six recombinant plasmids, pDB(spo5)2, pDB(spo5)3, pDB(spo5)4, pDB(spo5)5, pDB (spo5)6, pDB(spo5)7 and found each of these plasmids is able to rescue the spo5-2, spo5-3, spo5-4, spo5-5, spo5-6, spo5-7 mutations, respectively. Mapping of the integrated plasmid into the homologous site of the S. pombe chromosomes demonstrated that pDB(spo5)1, and pDB(spu5)Rl contained the spo5 gene. Transcripts of spo5 gene were analyzed by Northern hybridization. Two transcripts of 3.2 kb and 2.5kb were detected with 5kb Hind Ⅲ fragment containing a part of the spo5 gene as a probe. The small mRNA(2.5kb) appeared only when a wild-type strain was cultured in the absence of nitrogen source in which condition the large mRNA (3.2kb) was produced constitutively. Appearance of a 2.5kb spo5-mRNA depends upon the function of the meil, mei2 and mei3 genes.

• Journal of Animal Science and Technology
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• v.46 no.3
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• pp.301-306
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• 2004

This study was conducted to develop new markers at the region that was related to QTL affecting intramuscular fat and backfat thickness on chromosome 6q28 - 6q32 in pigs. Dozens of repeated sequences were founded using shotgun sequencing of several BAC clones corresponding to that region, of which five new microstellite markers that identified polymorphism were discovered. The mean number of alleles at each locus observed 2.13(KP0290F2), 4.63(KP0248Cll), 7.38(KP1231C91), 2.75(KPI23IC92) and 6.2S(KP1231C93) in 8 breeds(Landrace, Korean native pig, Duroc, Yorkshire, Berkshire, Wuzhishan pig, Xiang pig, Min pig). The average estimated heterozygosity values at each locus varied from 0.2100(KP0290F2) to 0.8304(KPI23IC91) in all populations. In other hand, the average allele of all loci WlL'I within range of 0.4517(Berkshire) and 0.6957 (Yorkshire). Of these markers, KP0248C11, KP1231C91 and KP1231C93 were identified to have optimal number of alleles, high heterozygosity values and low standard deviation values. Especially, KPI23IC91 and KPI231C93 might be considered as a useful marker for genetic mapping and diversity study.